Employers must file Form 941 for the third quarter of 2026 by November 2, 2026. The quarterly return covers July through September. The usual October 31 date falls on a Saturday.
Background: Working Families Tax Cuts Reshape 2026 Filing: Standard Deduction Rises, Marginal Brackets Shift
The IRS calendar lists October 31 as the underlying due date for the quarter ending September 30. Because that date lands on a weekend, the filing deadline moves to the next business day, Monday.
Some employers have more time. Businesses that deposited and paid all required taxes on time and in full can file by November 10, 2026.
The filing date does not change when payroll taxes must be deposited. Those payments follow a separate schedule.
On-time tax depositors get until November 10 to file
The later filing date applies only if the employer made all required deposits for the quarter on time and paid the taxes in full. The additional time does not apply simply because an employer plans to submit its return later.
| Employer situation | Filing deadline |
|---|---|
| Standard quarterly filer | November 2, 2026 |
| Deposited and paid all required taxes on time and in full | November 10, 2026 |
The IRS’s Tax Year 2026 94x MeF due-date table identifies October 31 as the quarter’s listed due date and notes an extended date for employers who deposit in full and on time. The extension follows the rule allowing qualifying filers until the 10th day of the second month after a quarter ends.
Payroll deposits follow a separate calendar
A return deadline is not a grace period for depositing payroll taxes. Employers should keep making deposits when their schedule requires them.
Most employers use a monthly or semiweekly deposit schedule for federal income tax withheld from wages, along with Social Security and Medicare taxes. Monthly depositors generally owe tax on wages paid during a month by the 15th of the next month.
Semiweekly deadlines depend on payday. A Friday payday generally requires a deposit by the following Wednesday; a Monday payday generally means the deposit is due the following Friday.
A larger liability can trigger a faster payment. Employers that accumulate $100,000 or more in taxes on any day during a deposit period must follow the next-day deposit rule.
The return tracks withholding and employer taxes
The quarterly return reports federal income tax withheld from employees, Social Security tax and Medicare tax. It also accounts for the employer’s matching shares of Social Security and Medicare.
Most employers file quarterly, including employers with no taxes to report after they have filed their first quarterly return. They generally continue until they file a final return. Seasonal employers can skip returns for quarters with no wages if they mark seasonal status on the filing.
Some small employers may file annually instead. An employer whose total annual liability for Social Security, Medicare and withheld federal income taxes is $1,000 or less may use Form 944, but only after the IRS tells the employer in writing that it qualifies. Employers cannot choose that form on their own.
Reconcile payroll records and check eligible credits
Before submitting, employers should compare reported wages and tax liabilities with payroll records, then reconcile deposits against the return. Any adjustments should have supporting documentation.
Eligible payroll tax credits also need to be reported correctly. Startups that elected the qualified small business payroll tax credit for increasing research activities should check that the credit appears in their quarterly payroll reporting.
The credit first reduces the employer share of Social Security tax, up to $250,000 for the quarter. Any remaining amount may reduce the employer share of Medicare tax. It cannot reduce income tax withholding or the employee shares of Social Security or Medicare.
Other payroll and business filings follow in November
Several other filings also fall on the same calendar date: Form 720 for the quarter, the Illinois quarterly payroll withholding report, New York Form NYS-45 and an extended Florida Form F-1120 for calendar-year corporations with a valid extension.
The next dates include October tips reporting on Form 4070, due November 10, and the monthly payroll tax deposit for October, due November 16. Those dates cover separate reporting and payment obligations.
The IRS offers Modernized e-file for Forms 940, 941 and 944. Prospective e-file providers must submit an IRS e-file application, available online after they register for e-services.
